Customs Exemptions for Echo Dot 4 and Echo Show 5 Among Echo Devices

Amazon Wholesale India Private Limited Vs Customs Authority of Advance Ruling (Delhi High Court) Customs Exemptions applied on Echo Dot 4 and Echo Show 5 devices out of Echo Flex, Echo Auto, Echo Link and Echo Link Amp Conclusion: Eleven devices were correctly classifiable under CTH 8517 and more particularly under Tariff Entry 8517 62 90. Echo Show 5, Echo Dot 4th Generation and Echo Dot 4th Generation with Clock were held eligible to claim exemptions in accordance with SI. No. 20 of the Notification dated 30 June 2017, as amended vide Notification dated 01 February 2021. Held: Assessee-compa...